Process value analysis (PVA) identifies all activities of a production and/or assembly operation for the purpose of
a. preparing budgets based on activity centers.
b. determining the value of the process.
c. replacing cost drivers used in cost assignment analyses with activities.
d. relating cost assignment to the activities that caused the cost to be incurred.
B
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Indicate whether the statement is true or false
Management can expect various benefits to follow from implementing a system of strong internal control. Which of the following benefits is least likely to occur?
a. reduced cost of an external audit. b. prevents employee collusion to commit fraud. c. availability of reliable data for decision-making purposes. d. some assurance of compliance with the Foreign Corrupt Practices Act of 1977. e. some assurance that important documents and records are protected.
European privacy protection is; than in the united states
a. much more stringent b. less liable to laws c. less far-reaching d. much less stringent
A contract is unenforceable if:
a. it is in restraint of trade b. it is unconscionable c. it is contrary to public policy d. it has an exculpatory agreement e. all of the other choices